1

Final Voting Ballot May 7, 2020

U.S. STANDARD GENERAL LEDGER (USSGL)

VOTING BALLOT #20-02

The USSGL staff presented the Draft Voting Ballot #20-02 at the April 23, 2020 USSGL IRC meeting. 

Please indicate the agency’s vote by marking “Yes” or “No” on the voting ballot for each proposal to revise the USSGL 

account. (Please provide a detailed justification for all “No” votes.)

USSGL Board Members will vote using Survey Monkey, or e-mail their scanned ballot to 

USSGLTeam@fiscal.treasury.gov. The Survey Monkey link will be provided to the voting USSGL IRC board 

members. 

Fiscal Service must receive the agency’s votes by EST. 12:00 PM May 21, 2020.

FISCAL YEAR 2020

ADD: CHANGE:

 

None None

DELETE: NON-TECHNICAL CHANGE (DOES NOT REQUIRE A VOTE):

None None

FISCAL YEAR 2021 

ADD: CHANGE:

411910 Pg. Yes ____ No ____ 421000 Pg. Yes _____ No _____

310710 Pg. Yes ____ No ____ 423300 Pg. Yes ____ No _____ 

320710 Pg. Yes ____ No ____ 425100 Pg. Yes ____ No _____

570010 Pg. Yes ____ No ____ 425200 Pg. Yes ____ No _____

570006 Pg. Yes ____ No ____ 425400 Pg. Yes ____ No _____

299010 Pg. Yes ____ No ____ 310700 Pg. Yes ____ No _____

299110 Pg. Yes ____ No ____ 320700 Pg. Yes ____ No _____

199010 Pg. Yes ____ No ____ 570000 Pg. Yes ____ No _____

417400 Pg. Yes ____ No ____ 570005 Pg. Yes ____ No _____
2

Final Voting Ballot May 7, 2020

DELETE:

463000 Pg. Yes ____ No _____

FISCAL YEAR 2022

ADD: CHANGE:

439502 Pg. Yes ____ No ____ 439500 Pg. Yes ____ No ____ 

439503 Pg. Yes ____ No ____ 439501 Pg. Yes ____ No ____

439702 Pg. Yes ____ No ____ 439700 Pg. Yes ____ No ____

439703 Pg. Yes ____ No ____ 439701 Pg. Yes ____ No ____

439801 Pg. Yes ____ No ____ 439800 Pg. Yes ____ No ____

449000 Pg. Yes ____ No ____ 445000 Pg. Yes ____ No ____

Name: ______________________________________________

Agency: _____________________________________________

Date: _____________________________
3

Final Voting Ballot May 7, 2020

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2020

Proposed Modification to USSGL Account Title and Definition 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Indefinite Appropriation - Upward Adjustments 

Account Number: 411910 

Normal Balance: Debit 

Definition: The amount of budgetary authority derived from the General Fund of the U.S. Government 

to cover upward adjustments where a prior year appropriation act is cited. This USSGL is not 

applicable to no-year Treasury accounts. 

Justification: The current USSGL, 411900, does not distinguish between current and prior year 

amounts and therefore funds in this account may be used inappropriately for upward adjustments. 

Account Title: Unexpended Appropriations Used - Disbursed

Account Number: 310710

Normal Balance: Debit

Definition: The amount of reduction during the fiscal year to unexpended appropriations from current 

or prior years that is paired with USSGL account 570010, "Expended Appropriations - Disbursed" 

when goods and services are received or benefits provided. Any funds that receive appropriations 

from the General Fund of the U.S. Government are to use this account when Fund Balance with 

Treasury is disbursed.

Justification: The disbursement related to the use of appropriations from the General Fund of the 

U.S. Government represents a reduction in FBWT which should agree with Business Event Type 

Code (BETC) usage in CARS. The segregation of the disbursement of appropriations from the accrual 

provides a tie point between USSGL usage and CARS transactions (BETC usage).

Account Title: Appropriations Outstanding Used – Disbursed

Account Number: 320710

Normal Balance: Credit 

Definition: The amount of reduction during the fiscal year to appropriations outstanding from current 

or prior years due to accrual. This account corresponds to the agencies' USSGL account 310710, 

“Unexpended Appropriations Used - Disbursed". This account is for the General Fund of the U.S. 

Government use only when Fund Balance with Treasury is disbursed.

Justification: The disbursement related to the use of appropriations from the General Fund of the 

U.S. Government represents a reduction in FBWT which should agree with BETC usage in CARS. 
4

Final Voting Ballot May 7, 2020

The segregation of the disbursement of appropriations from the accrual provides a tie point between 

USSGL usage and CARS transactions (BETC usage).

Account Title: Expended Appropriations - Disbursed

Account Number: 570010

Normal Balance: Credit 

Definition: The disbursement of appropriations used during the fiscal year when goods and services 

are received or benefits are provided. Any funds that receive appropriations from the General Fund 

of the U.S. Government are to use this account when Fund Balance with Treasury is disbursed.

Justification: The disbursement related to the use of appropriations from the General Fund of the 

U.S. Government represents a reduction in FBWT which should agree with BETC usage in CARS. 

The segregation of the disbursement of appropriations from the accrual provides a tie point between 

USSGL usage and CARS transactions (BETC usage.) 

Account Title: Appropriations Expended - Disbursed

Account Number: 570006

Normal Balance: Debit 

Definition: The amount of General Fund of the U.S. Government-financed appropriations disbursed 

by agencies during the fiscal year when goods and services are received or benefits are provided. This 

account corresponds to federal reporting entity's Expended Appropriations – Disbursed (USSGL 

Account 570010.) This account is for the General Fund of the U.S. Government use only when Fund 

Balance with Treasury is disbursed.

Justification: The disbursement related to the use of appropriations from the General Fund of the 

U.S. Government represents a reduction in FBWT which should agree with BETC usage in CARS. 

The segregation of the disbursement of appropriations from the accrual provides a tie point between 

USSGL usage and CARS transactions (BETC usage.)

Account Title: Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. 

Government

Account Number: 299010 

Normal Balance: Credit

Definition: Other liabilities not otherwise classified, for which there is not a related budgetary 

obligation. This account is for the General Fund of the U.S. Government use only. This account 

does not close at year-end.

Justification: The new 299010 account reduces complexity within the Balance Sheet and 

Reclassified Balance Sheet crosswalks by differentiating the reporting of the General Fund of the 

U.S. from other agencies. Currently, the Balance Sheet line item “Other liabilities (RC 30) (Note 

17)” includes two USSGL crosswalk line references to USSGL 299000 “Other Liabilities Without 

Related Budgetary Obligations.” 

Account Title: Reductions of Other Liabilities - General Fund of the U.S. Government

Account Number: 299110 

Normal Balance: Credit
5

Final Voting Ballot May 7, 2020

Definition: Other liabilities of reductions where there is not a related budgetary obligation. Use 

while awaiting a warrant to be issued for a reduction (i.e., rescission, across-the-board reduction, 

and sequestration). This account is for the General Fund of the U.S. Government use only. The 

warrant must be issued by year-end. This account does not close at year-end.

Justification: The new 299110 account reduces complexity within the Balance Sheet and 

Reclassified Balance Sheet crosswalks by differentiating the reporting of the General Fund of the 

U.S. from other agencies. Currently, the Balance Sheet line item “Other liabilities (RC 30) (Note 

17)” includes two USSGL crosswalk line references to USSGL 299100 “Other Liabilities –

Reductions.”

Account Title: Other Assets - General Fund of the U.S. Government

Account Number: 199010

Normal Balance: Debit

Definition: Other assets of the General Fund of the U.S. Government not otherwise classified 

above. This account is for the General Fund of the U.S. Government use only. This account does 

not close at year-end.

Justification: The new 199010 account reduces complexity within the Balance Sheet and 

Reclassified Balance Sheet crosswalks by differentiating the reporting of the General Fund of the 

U.S. from other agencies. Currently, the Balance Sheet line item “Other assets (RC 30)” includes 

two USSGL crosswalk line references to USSGL 199000 “Other Assets.”

Account Title: Transfers – Current-Year Borrowing Authority Converted to Cash

Account Number: 417400 

Normal Balance: Debit 

Definition: The amount of realized nonexpenditure transfers between a revolving borrowing 

authority Treasury Fund Symbol and a non-revolving Treasury Appropriation Fund Symbol during 

the fiscal year borrowing authority converted to cash. Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance

Justification: New USSGL account needed to allow for proper reporting of transfers derived from 

exercised borrowing authority.

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Anticipated Reimbursements and Other Income

Account Number: 421000 

Normal Balance: Debit 

Definition: The estimate of reimbursements expected to be earned during the current fiscal year, 

subject to Office of Management and Budget apportionment, other authorized reimbursements, 

and/or other income for which current fiscal year obligational authority is automatically established 

based on customer orders received.

Justification: Remove “other income” from the title and definition to make the meaning clearer.
6

Final Voting Ballot May 7, 2020

Account Title: Reimbursements and Other Income Earned - Receivable - Transferred 

Account Number: 423300 

Normal Balance: Debit 

Definition: The amount in USSGL account 425100, "Reimbursements and Other Income Earned -

Receivable," transferred from one Treasury Appropriation Fund Symbol to another. Although the 

normal balance for this account is debit, it is acceptable for this account to have a credit balance.

Justification: Remove “other income” from the title and definition to make the meaning clearer.

Account Title: Reimbursements and Other Income Earned - Receivable 

Account Number: 425100 

Normal Balance: Debit 

Definition: The amount of reimbursements and other income earned but not collected to date through 

the delivery of goods and performance of services. This account does not close at year-end.

Justification: Remove “other income” from the title and definition to make the meaning clearer.

Account Title: Reimbursements and Other Income Earned - Collected From Federal/Non-Federal 

Exception Sources

Account Number: 425200 

Normal Balance: Debit 

Definition: The amount of reimbursements and other income earned and collected to date through 

the provision of goods and performance of services provided to Federal agencies/entities and nonFederal exception entities.

Justification: Remove “other income” from the title and definition to make the meaning clearer.

Account Title: Reimbursements and Other Income Earned - Collected From Non-Federal Sources

Account Number: 425400 

Normal Balance: Debit 

Definition: The amount of reimbursements and other income earned and collected to date through 

the provision of goods and performance of services provided to a non-Federal entity. Use USSGL 

account 425200 for reimbursement work with non-Federal exception entities.

Justification: Remove “other income” from the title and definition to make the meaning clearer.
7

Final Voting Ballot May 7, 2020

Account Title: Unexpended Appropriations - Used - Accrued

Account Number: 310700

Normal Balance: Debit

Definition: The amount of accruals representing a reduction during the fiscal year to unexpended 

appropriations from current or prior years that is paired with USSGL account 570000, "Expended 

Appropriations – Used – Accrued" when goods and services are received or benefits provided. Any 

Special and trust funds that receive appropriations from the General Fund of the U.S. Government 

are to use this account.

Justification: The accrual of the use of appropriations from the General Fund of the U.S. Government 

must be broken out from the actual disbursement. The disbursement of appropriations represents a 

reduction in Fund Balance with Treasury (FBWT) which should agree with Business Event Type 

Code (BETC) usage in the Central Accounting Reporting System (CARS). This accrual would not 

impact FBWT in CARS and therefore must be broken out separately.

Account Title: Appropriations Outstanding – Used – Accrued

Account Number: 320700

Normal Balance: Credit 

Definition: The amount of accruals representing a reduction during the fiscal year to appropriations 

outstanding from current or prior years due to accrual. This account corresponds to the agencies' 

USSGL account 310700, "Unexpended Appropriations – Used - Accrued". This account is for the 

General Fund of the U.S. Government use only.

Justification: The accrual of the use of appropriations from the General Fund of the U.S. Government 

must be broken out from the actual disbursement. The disbursement of appropriations represents a 

reduction in FBWT which should agree with BETC usage in CARS. This accrual would not impact 

FBWT in CARS and therefore must be broken out separately.

Account Title: Expended Appropriations – Used - Accrued

Account Number: 570000

Normal Balance: Credit 

Definition: The accrual of appropriations used during the fiscal year when goods and services are 

received or benefits are provided. Any Special and trust funds that receive appropriations from the 

General Fund of the U.S. Government are to use this account.

Justification: The accrual of the use of appropriations from the General Fund of the U.S. Government 

must be broken out from the actual disbursement. The disbursement of appropriations represents a 

reduction in FBWT which should agree with BETC usage in CARS. This accrual would not impact 

FBWT in CARS and therefore must be broken out separately.

Account Title: Appropriations Expended - Accrued

Account Number: 570005

Normal Balance: Debit 
8

Final Voting Ballot May 7, 2020

Definition: The amount of General Fund of the U.S. Government-financed appropriations accrued 

by agencies during the fiscal year when goods and services are received or benefits are provided. This 

account corresponds to federal reporting entity's USSGL account 570000 Expended Appropriations 

- Used - Accrued. This account is for the General Fund of the U.S. Government use only.

Justification: The accrual of the use of appropriations from the General Fund of the U.S. Government 

must be broken out from the actual disbursement. The disbursement of appropriations represents a 

reduction in FBWT which should agree with BETC usage in CARS. This accrual would not impact 

FBWT in CARS and therefore must be broken out separately.

PROPOSED DELETION OF CURRENT USSGL ACCOUNTS FOR FISCAL 2021

Account Title: Funds Not Available for Commitment/Obligation 

Account Number: 463000 

Normal Balance: Credit 

Definition: Appropriated funds not available for commitment/obligation.

Justification: There is no need to have this USSGL account. 

PROPOSED NEW USSGL ACCOUNTS FOR FISCAL 2022

Account Title: Authority Unavailable for Obligation Pursuant to Public Law – Temporary –

Anticipated Current-Year Authority

Account Number: 439502

Normal Balance: Credit

Definition: Anticipated authority (temporarily withheld by reason of specific statutory restrictions) 

may not be used until the specific legal requirements are met. This account reflects activity that 

must adjust to zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Current-Year Authority needs to be separated from Realized CurrentYear Authority.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law – Temporary –

Anticipated Prior-Year Authority

Account Number: 439503

Normal Balance: Credit

Definition: Anticipated Unobligated balance is part of an annual administrative limitation whereby 

all of the budget resources (temporarily withheld by reason of specific statutory restrictions) may 

not be used until the specific legal requirements are met. This account reflects activity that must 

adjust to zero before the fourth-quarter adjusted trial balance submission.
9

Final Voting Ballot May 7, 2020

Justification: Anticipated Prior-Year Authority needs to be separated from Realized Prior-Year 

Authority.

Account Title: Appropriations (special or trust) Temporarily Precluded From Obligation –

Anticipated Current-Year Authority 

Account Number: 439702

Normal Balance: Credit 

Definition: The amount of anticipated appropriations (derived from special or trust non-revolving 

fund receipts) that becomes unavailable for obligation until specific legal requirements are met. For 

example, the portion of appropriated special or trust non-revolving fund receipts anticipated in the 

current fiscal year that is precluded from obligation at year-end because of a provision of law (such 

as a limitation on obligations or a benefit formula). This account reflects activity that must adjust to 

zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Appropriations from Current-Year Authority needs to be separated from 

Realized Current-Year Authority.

Account Title: Appropriations Temporarily Precluded From Obligation – Anticipated Prior-Year 

Authority

Account Number: 439703 

Normal Balance: Credit 

Definition: Based on situations where total anticipated budgetary resources are precluded from 

obligation in a fiscal year by a provision of law (such as a limitation on obligations), the amount of 

unobligated balances of appropriations (derived from special and trust non-revolving fund receipts) 

that becomes unavailable for obligation until specific legal requirements are met is also precluded in 

special and non-revolving trust funds. This balance is the result of recoveries of prior-year 

obligations and/or unobligated balance transfers in. 

Justification: Anticipated Appropriations from Prior-Year Authority needs to be separated from 

Realized Prior-Year Authority.

Account Title: Offsetting Collections (Anticipated) Temporarily Precluded From Obligation 

Account Number: 439801

Normal Balance: Credit 

Definition: The amount of offsetting collections (anticipated) that becomes unavailable for 

obligation until specific legal requirements are met. This account reflects activity that must adjust to 

zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Offsetting Collections Precluded From Obligation needs to be separated 

from Collected Offsetting Collections Precluded From Obligation.
10

Final Voting Ballot May 7, 2020

Account Title: Anticipated Resources - Unapportioned Authority 

Account Number: 449000

Normal Balance: Credit 

Definition: The amount of anticipated unobligated budgetary resources not yet apportioned. These 

funds are not available for obligation.

Justification: Anticipated Resources – Unapportioned Authority needs to be separated from 

Unapportioned – Unexpired Authority. 

PROPOSED CHANGES TO USSGL ACCOUNTS FOR FISCAL 2022

Account Title: Authority Unavailable for Obligation Pursuant to Public Law - Temporary –

Realized Current-Year Authority 

Account Number: 439500 

Normal Balance: Credit 

Definition: This Realized authority (temporarily withheld by reason of specific statutory 

restrictions) may not be used until the specific legal requirements are met. This account reflects 

activity that must adjust to zero before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Current-Year Authority needs to be separated from Realized CurrentYear Authority.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Realized

Prior-Year Authority 

Account Number: 439501 

Normal Balance: Credit 

Definition: Realized uUnobligated balance is part of an annual administrative limitation whereby all of 

the budgetary resources (temporarily withheld by reason of specific statutory restrictions) may not be 

used until the specific legal requirements are met. This account reflects activity that must adjust to zero 

before the fourth-quarter adjusted trial balance submission.

Justification: Anticipated Prior-Year Authority needs to be separated from Realized Prior-Year 

Authority.

Account Title: Appropriations (special or trust), Borrowing Authority and Contract Authority 

Temporarily Precluded From Obligation – Realized Current-Year Balances Authority

Account Number: 439700 

Normal Balance: Credit 

Definition: The amount of realized appropriations (derived from special or trust non-revolving fund 

receipts), borrowing authority and contract authority that becomes unavailable for obligation until 

specific legal requirements are met. For example, the portion of appropriated special or trust non-
11

Final Voting Ballot May 7, 2020

revolving fund receipts collected in the current fiscal year that is precluded from obligation at year-end 

because of a provision of law (such as a limitation on obligations or a benefit formula). For situations 

involving borrowing authority and contract authority, the use of this USSGL account is restricted. This 

account does not close at year-end.

Justification: Anticipated Appropriations from Current-Year Authority needs to be separated from 

Realized Current-Year Authority.

Account Title: Appropriations Temporarily Precluded From Obligation – Realized Prior-Year 

Authority

Account Number: 439701 

Normal Balance: Credit 

Definition: Based on situations where total realized budgetary resources are precluded from obligation 

in a fiscal year by a provision of law (such as a limitation on obligations), the amount of unobligated 

balances of appropriations (derived from special and trust non-revolving fund receipts) that becomes 

unavailable for obligation until specific legal requirements are met is also precluded in special and nonrevolving trust funds. This balance is the result of recoveries of prior-year obligations and/or 

unobligated balance transfers in.

Justification: Anticipated Appropriations from Prior-Year Authority needs to be separated from 

Realized Prior-Year Authority.

Account Title: Offsetting Collections (Collected) Temporarily Precluded From Obligation 

Account Number: 439800 

Normal Balance: Credit 

Definition: The amount of offsetting collections (collected) that becomes unavailable for obligation 

until specific legal requirements are met. This account does not close at year-end.

Justification: Anticipated Offsetting Collections Precluded From Obligation needs to be separated 

from Collected Offsetting Collections Precluded From Obligation.

Account Title: Unapportioned - Unexpired Authority 

Account Number: 445000 

Normal Balance: Credit 

Definition: The amount of realized unobligated budgetary resources not yet apportioned. These funds 

are not available for obligation.

Justification: Anticipated Resources – Unapportioned Authority needs to be separated from 

Unapportioned – Unexpired Authority. 
12

Final Voting Ballot May7, 2020